The Assam Professionals, Trades, Callings and Employments Taxation (Amendment) Act, 1972

88_ 
ASSAM ACT XXX OF 1972 
THE ASSAM PROFES SIONS, TRADES, CALLINGS AND EMPLOY­
MENTS TAXAT I ON (AMENDMENT) ACT, 1972. 
[Received the ~ssent of the Governor on the 8th December, 1972] 
(Published in the Assam Gaze)te Extraordinary, dated the 13th December 
1972) 
An 
Act 
further to amend the AssaDl Profession s, Trades, 
Callings and Employments Taxation Act, 1947 
Preamble. Whereas it is expedien t to amend the Asrnm Assam Aci 
Professions, Tmde~, C allings and Employme nts Taxa- VI of 1947. 
tion Act, 1947, hereinafter called the principal Act, 
in the manner h ereinafter appearing; 
It is hereby enact ed in the Twenty-third Year of 
th e Rr:pu blic of India as follows:-
Short title, I. (I) This Act may be called the Assam 
extent an d Professions, Trades, Callings and Em ploym ents 
commenc e- Tax ation (Amendment) Act, 1972. ment. 
(2) It sh all 
pri ncipa l . Act. 
have the like extent as the 
(3) It shall 
2. In sectio n 2 
come into forc e at once. 
of the principal Act,-Amendment 
of section 2 of 
Assam Act VI of 1947. (1) in clause (a), for the word "Superinten-
dent", occurring between- the words "the" and 
" re ferr ed", th e words "Superintendent 0f Tax es" 
sha ll be substituted. 
. (2) after clause (a) the following shall be 
insert ed as clause (b), namely:-
"(b) Assistant Commissioner 
(Appeals) means a per son appointed to 
tant Commissioner of Taxes (Appeals) 
secti on (2) of section 6." 
of T~1 xe~ 
be a n Assis­
und er sub-
(3) Cl aus ~ s (aa), (aaa), (b ), (c), \d), (e\ and 
(f) shall be renumbered as clauses (c), (d), (e), (f), 
(g), (h) and (i) respectivdy. 
Amend ment 3. For section 6 of the pri ncipal Act, the following 
of section 6 shall be substit uted, namely :-
of Assam 
'\ct VI of 
1947. 
Tax aut:.o- "6. (I) There shall be the followin g classes of Tax 
.ritie t. authorities for the purposes of this Act, namely:-
(a ~ Commissioner ofTaxes . 
\b) Deputy Commissioner of Taxe~. 
- .__ 
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THE ASSAM GAZETTE, EXTRAORDINARY, DEC. 13, 1972 1133 
(c) Assistant Commissioner of Taxes (Appef{ls). 
( d) Assistant_ Commissioner of Taxes. 
I~ 
(e) Superintendent of Taxes. 
(f) All-Assam Inve stig::ttion Officer. 
(g) Inspec tor of Taxes. 
(2) The State Government may appoint one 
Commissioner of Taxes and as many Deputy Com• 
missioners of Taxes, Assistant Commissioners of Taxes 
(Appeals), Assistant Commissioners of Taxes , 
Superint endents of Taxes, All-Assam Inv estigation 
Officers and Insp ectors of Taxes as it thinks fit. 
(3) The Commissioner of Taxes shall perform 
his functions in respect • of whole of the State of · 
Assam and the Deputy Commissioners of Taxes, 
Assistant Commissioners of Taxes (Appeal s), Assistant 
Commissioner s of Taxes, Superintendents of Taxes, 
All-Assam Investigation Officers and Inspectors of 
Taxes shall perform their functions in respect of 
such area s or of such persons or classes of persons 
or of such incomes or classes of income or of such 
cases or classes of cases as the Commissioner of Taxes 
may by notification in the official Gazette direct ." 
Amcnd~cnt 4. For section IO of the principal Act, the following 
of section shall be substituted namel y: -10 of Assam ' 
Act VI of 
1947. 
"10. (1) Any person aggrieved by an order passed 
under this Act by an assessing authority not being 
an order passed under this section, may appeal to 
the Assistant Commissioner of T axes (Appe ~ ls ), agaimt 
such order within thirty days from the date of service 
of such order in the manner prescribed: 
Provided \ that foo appeal against an order of an 
assessment or penalty shall be entertained by the 
Assistant Commissioner of Taxes (Appeals) unless he 
is sati~fied that the amount of tax assessed or penalty 
imposed, if not otherwise directed by him, has bee!! 
paid~ 
"!;f!i~ ~ l~?i•, ~PTl rt<1'·t ':l-'.l -~.1J'41 , ':l~'\~ ...-.... .... ~--
1134 THE ASSAM GAZET TE; EXT ?.AORDINAR Y, DEC . 13, 1-.J72 
Provided further that t 1t As istant Comm issioner 
of T axes (Appeals), before whom the appeal is iilen, 
may admit if after expir.ition o 1hirty <lays, if he is 
satisfied that for reasons bvyond the con trol of the 
appe llant or any other suffic cnt cause it could not be 
filed within the specified tia1e. 
(2) The Assistant Go nmhi ncr of Tax es (Ap­
peals) shall fix a d y and p'acv f ,r l <·:nin~ th e appeal, 
and may from time t) ti1.ic adjourn the heari ng and 
make such furthe r enquiry s he th· n \s fit. 
(3) I n disposing of the appeal m<lcr sub- section 
(1) against an orde~· of a~ c smc'lt or penal ty, the 
Assistant Commissioner of .,. xcs ( ·\ppc.ds) m ay, 
(a) confirm, rcc1trC<\ enhance or a nnul the 
assessment ; 
(b) set aside the asscssn-ent and direct a fresh 
assessment after such enquiry as m~y be 
ordered; or 
(c) confirm, reduce or 
pen alty." 
annul the order of 
ProYision 5. Notwithstand ing a ny d·in;~ contained 111 a ny law, 
rela tin15 to as from the date of comm'' '1t:e nent of the provi ~ions 
pend1Jg of this Act all a )pea ls p-:nd'ng on the date on 
app ea 8 ' which th is Act comes into f.nce ;c]nll stand transferred 
to the Assistant Commissioners of T dXes tJ\p peals), a5 
may be directed in writing by the Commiss ioner of 
Taxe s, ancf'shall be dispose<l of by the said Assistant 
Commis sioners of Taxe s (Appe,ils) <iS if the appeals 
were preferred before him under sect; on J 0. 
MI. SA ADULLA H , 
Joint Secreta ry to the Govt. of Assam , 
Law I epartment . 
SHILLON G .-Printed and pub1ishcd by the Supd t. Govt. 
Pre5s {Ex-Gaz tte) No.~73-J,39 6+60-13- 1 2 -72. 

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